Latest blog articles

Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions...

It is, I think, fair to say that Brexit is not going well. Some even think that it is a ‘complete and unmitigated mess’. No doubt at least in part for this reason, there has been a flurry of commentary arguing that such momentous a decision should not have been taken by way of referendum (for a...

SMECC stands for School, Minimum standard, Education, Child-friendly policy and care-Continuum. Imagine SMECC as a flat drawing of a house. The regulatory backstop is the minimum standard in family litigation for competent parenthood – far on the horizon, however, a necessary fundament of human...

The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. ^{(Dutch only)}

Last week, the Dutch and Belgian ombudsmen called on their governments to take action in the context of pensions problems for unemployed cross-border workers, aged 65, and living in Belgium. In response to this call, a possible solution by Expertise Centre ITEM is elaborated in this blog.

This blog...

Asylum seekers usually do not cross borders with a bag of documents. They have lost their personal belongings or have been confiscated by smugglers. Oral statements are therefore the only proof of origin. ^{(Dutch only)} 

As you may remember: in April 2016 the majority of the voters voted 'no' against the ratification act of this association agreement. According to the referendum a legislative proposal is needed as soon as possible in which the effects of the referendum will be arranged. ^{(Dutch only)}

Published on LBM. Rutte has managed it eventually. The European council has adopted a legally binding document for the 28 member states in its decisions, on December 15^th, 2016. The document relates to the EU-Ukraine association agreement that would help alleviate some concerns of those who voted...

In the 4^th December referendum, Italy rejected the constitutional reforms promoted by the Renzi’s government. As a consequence of the “No” vote, the Prime Minister decided to resign. While the vote was influenced primarily by internal factors, the result may open a period of uncertainty for both...

Published on LBM. Here is a fun word that you may have come across recently: Kakistocracy. Based on the Greek word kakistos (meaning “the worst”), kakistocracy is a system of governance run by the least qualified, most “deplorable” citizens that the State has to offer.